There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 41. Administration And Collection Of Inheritance Tax
§10-41-4 Investigations and appearances before circuit court by department--Notice to department of hearings on inheritance taxes.
SD Codified L § 10-41-4 (through 2011) What's This?
10-41-4. Investigations and appearances before circuit court by department--Notice to department of hearings on inheritance taxes. The secretary of revenue or deputy secretary in special charge of inheritance taxation shall gather information and make investigations concerning the estates of decedents from which inheritance taxes may be due or he or any representative of the Department of Revenue may appear for the state before the circuit court at any hearing for the appraisement and determination of inheritance taxes and no such hearing shall be had without notice to the Department of Revenue. The right of representatives of the Department of Revenue to appear at hearings on inheritance tax matters shall not in any manner be construed to limit the general powers of supervision and administration of inheritance taxation given to the Department of Revenue hereunder or by other law.
Source: SDC 1939, § 57.2201 (7); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
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